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Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)

Switzerland continues to attract internationally mobile professionals, entrepreneurs, and investors, drawn by its political stability, strong legal framework, and favourable tax environment.

The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported

Reviewing tax assessments is crucial for both private individuals and businesses. Errors or overlooked details can result in significant financial burdens and create legal risks.

Der Bundesrat hat die revidierte Verordnung über die Gewährung von Steuererleichterungen im Rahmen der Regionalpolitik (Bundesratsverordnung) verabschiedet und auf den 1. Juli 2016 in Kraft gesetzt.

Known as Corporate Tax Reform III, it will see an end to preferential cantonal tax regimes and certain federal tax regimes.

The Swiss Parliament adopted on September 28, 2018, a new corporate tax regime to be applicable as per January 1, 2020. This legislation will be most probably subject to a nationwide popular referendum in spring 2019.

Switzerland is one of the most attractive business locations globally, thanks to its stable economy, clear legal frameworks, and significant tax advantages.

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

Recent events around the world, including the covid pandemic and major wars, mean that stability, security and reputational issues have become even more important

The OECD/G20 global minimum tax (Pillar 2) has fundamentally altered how tax-based business location incentives function for multinational enterprises. The January 2026 Administrative Guidance introduces the "Substance-based Tax Incentive Safe Harbour" framework, creating new opportunities through Qualified Tax Incentives (QTIs) that may preserve economic benefits of certain tax incentives under Pillar 2 rules, though with important limitations tied to substance requirements.

The Capital Contribution Principle is a new regulation in Swiss tax law that came into force on 1 January 2011. It replaced the Nominal Value Principle.

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Trusts have been around since the 12th century, starting in England and spreading to many legal systems worldwide, including those based on Common Law and Civil Law.